The Madras High Court has granted a final opportunity for hearing to the LPG Cylinder distributor in the mismatch of Goods and Services Tax ( GST ) returns between GSTR 3B, GSTR 1 and GSTR 9 for FY 2018-19.
The petitioner contended that despite filing returns and paying taxes, the discrepancies led to a notice under DRC-01 issued on December 26, 2023, followed by multiple reminders and hearing notices.
Although the petitioner submitted replies, they were deemed irrelevant to the pointed discrepancies. The petitioner sought another chance to clarify the issues and cited a precedent where the court remanded a similar case upon partial tax payment.
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The bench of Justice Mohammed Shaffiq noted that the petitioner was willing to deposit 25% of the disputed tax. Thus, the court set aside the impugned order.
The court directed the petitioner to deposit 25% of the disputed tax within four weeks. It further instructed that any amounts already recovered or paid, including pre-deposits, be adjusted against this 25% requirement. The assessing authority was directed with verifying the payments and intimating the petitioner of any remaining balance within one week of the court order.
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